Federal housing law
Internal Revenue Bulletin 2008-36
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 6 chapters · 112 sections
- Jurisdiction
- United States
Contents
▸HIGHLIGHTS OF THIS ISSUE
▸Bulletin No. 2008-36 September 8, 2008
- The IRS Mission
▸Introduction
Overview- Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
- Part III. Administrative, Procedural, and Miscellaneous
- SECTION 1. PURPOSE
- SECTION 2. INTRODUCTION
- SECTION 3. BACKGROUND AND
- SECTION 4. APPLICATION
- SECTION 5. EXPRESSION OF
- SECTION 6. FINAL APPLICATION
- SECTION 7. PRO FORMA
- SECTION 8. DRAFT OF FINAL
- SECTION 9. COORDINATION WITH
- SECTION 10. CONSENT TO
- SECTION 11. ELECTION TO TREAT
- SECTION 12. ISSUANCE OF THE
- SECTION 13. EXTENSIONS OF
- SECTION 15. CERTIFICATIONS OF
- SECTION 14. TRANSFER OF
- SECTION 19. DRAFTING
- SECTION 16. REQUIRED
- SECTION 17. ADDRESSES
- SECTION 18. INFORMATION
- SECTION 3. SCOPE
- SECTION 4. APPLICATION
- SECTION 5. EFFECTIVE DATE
- SECTION 6. ADDITIONAL
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 12. LOSSES, EXPENSES AND INTEREST WITH RESPECT TO TRANSACTIONS BETWEEN
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 3. DEFINITIONS
- SECTION 4. SCOPE
- SECTION 5. TERMS AND
- SECTION 6. GENERAL APPLICATION
- SECTION 9. REVIEW BY DIRECTOR
- SECTION 7. AUDIT PROTECTION
- SECTION 8. EFFECT OF CONSENT
- SECTION 11. APPLICABILITY OF
- SECTION 12. EFFECTIVE DATE
- SECTION 10. REVIEW BY NATIONAL
- SECTION 14. PAPERWORK
- SECTION 15. SIGNIFICANT
- SECTION 13. EFFECT ON OTHER
- SECTION 1. GROSS INCOME (§ 61)
- SECTION 2. COMMODITY CREDIT
- SECTION 3. TRADE OR BUSINESS
- SECTION 4. BAD DEBTS (§ 166)
- SECTION 5. AMORTIZABLE BOND
- SECTION 6. DEPRECIATION
- SECTION 7. RESEARCH AND
- SECTION 8. ELECTIVE EXPENSING
- SECTION 10. CAPITAL
- SECTION 9. COMPUTER SOFTWARE
- SECTION 11. UNIFORM
- SECTION 12. LOSSES, EXPENSES
- SECTION 13. DEFERRED
- SECTION 14. METHODS OF
- SECTION 15. TAXABLE YEAR OF
- SECTION 16. OBLIGATIONS ISSUED
- SECTION 17. PREPAID
- SECTION 18. SPECIAL RULES FOR
- SECTION 19. TAXABLE YEAR OF
- SECTION 20. RENT (§ 467)
- SECTION 21. INVENTORIES (§ 471)
- SECTION 22. LAST-IN, FIRST-OUT
- SECTION 23. MARK-TO-MARKET
- SECTION 24. BANK RESERVES FOR
- SECTION 25. INSURANCE COMPANY
- SECTION 29. FUNCTIONAL
- SECTION 30. BASIS OF
- SECTION 26. DISCOUNTED UNPAID
- SECTION 27. REAL ESTATE
- SECTION 28. INCOME FROM
- SECTION 32. MARKET DISCOUNT
- SECTION 31. ORIGINAL ISSUE
- SECTION 33. SHORT-TERM
- SECTION 1. PURPOSE
- SECTION 2. CHANGES
- SECTION 5. DRAFTING
▸SECTION 4. EFFECTIVE DATE
- Definition of Terms
▸Abbreviations
Overview- Notice 2008-59, 2008-29 I.R.B. 123
- Notice 2008-59, 2008-29 I.R.B. 123
- Rev. Proc. 2008-37, 2008-29 I.R.B. 137
- Rev. Proc. 2008-52, 2008-36 I.R.B. 587
- Rev. Proc. 2008-39, 2008-29 I.R.B. 143
- Rev. Proc. 2008-43, 2008-30 I.R.B. 186
- Rev. Proc. 2008-49, 2008-34 I.R.B. 423
- Rev. Proc. 2008-33, 2008-28 I.R.B. 93
- Rev. Proc. 2008-36, 2008-33 I.R.B. 340
- Rev. Proc. 2008-47, 2008-31 I.R.B. 272
- Rev. Proc. 2008-35, 2008-29 I.R.B. 132
- Rev. Proc. 2008-52, 2008-36 I.R.B. 587
- Rev. Proc. 2008-43, 2008-30 I.R.B. 186
- Rev. Proc. 2008-43, 2008-30 I.R.B. 186
- Rev. Proc. 2008-41, 2008-29 I.R.B. 155